Essays about: "Model Tax Convention"

Showing result 31 - 32 of 32 essays containing the words Model Tax Convention.

1. 31. TAXATION OF ELECTRONIC COMMERCE

   University essay from Lunds universitet/Juridiska institutionen

   Author : Richard Wolff; [2002]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : The electronic commerce has raised complicated tax-related matters, not least connected to the OECD Draft Double Taxation Convention on Income and Capital (hereinafter Model Convention) on which more than 1,500 double taxation treaties are based. The Internet makes business solutions where commerce carried out in one country but taxed in another easier. READ MORE

3. 32. Treaty shopping

   University essay from Lunds universitet/Juridiska institutionen

   Author : Andreas Nyberg; [2002]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : The expression treaty shopping is of American origin and it is closely related to the term forum shopping, a term used in U.S. civil procedure. Forum shopping describes a behaviour by which a party in a court case tries to ''shop'' into a jurisdiction or circuit where he expects a more favourable decision to be given. READ MORE